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Tax Policy and Reform for Foreign Direct Investment in Developing Countries

International Monetary Fund (IMF); International … - 1990

categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax … base. Recent actions by countries reveal no clear pattern in their attempts to increase tax coordination, while many have …

Persistent link: https://www.econbiz.de/10005263965

VIVAT, CVAT and All That; New Forms of Value-Added Tax for Federal Systems

Keen, Michael - International Monetary Fund (IMF) - 2000

Conventional wisdom has it that the value-added tax is not a suitable instrument for lower-level jurisdictions (‘provinces’) in a federal system. The problems that arise when it is so used have become a serious constraint on the development of the VAT—and closer economic integration—in...

Persistent link: https://www.econbiz.de/10005826272

Causes, Benefits, and Risks of Business Tax Incentives

Klemm, Alexander - International Monetary Fund (IMF) - 2009

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to this. This is complemented by other arguments for and...

Persistent link: https://www.econbiz.de/10005826566

The Disappearing Tax Base; Is Foreign Direct Investment (FDI) Eroding Corporate Income Taxes?

Gropp, Reint; Kostial, Kristina - International Monetary Fund (IMF) - 2000

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find strong evidence that FDI in (out) flows are affected by tax regimes in the host (home) countries and FDI flows in turn affect the corporate tax base. Simulations of European Union (EU) harmonization...

Persistent link: https://www.econbiz.de/10005826648

Corporate Income Tax Competition in the Caribbean

Nassar, Koffie Ben - International Monetary Fund (IMF) - 2008

Motivated by the concern that corporate income tax (CIT) competition may have eroded the tax base, this paper calculates average effective tax rates to measure the impact of CIT competition, including the widespread use of tax holidays, on the tax base for 15 countries in the Caribbean. The...

Persistent link: https://www.econbiz.de/10005768913

Tax Policy; Recent Trends and Coming Challenges

Khan, Tehmina S.; Norregaard, John - International Monetary Fund (IMF) - 2007

This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last...

Persistent link: https://www.econbiz.de/10005768945

Tax Coordination, Tax Competition, and Revenue Mobilization in the West African Economic and Monetary Union

Mansour, Mario; Graziosi, Gregoire Rota - International Monetary Fund (IMF) - 2013

We review the current state of the West African Economic and Monetary Unionâ€™s tax coordination framework, against the …. The process of tax coordination in WAEMU is one of the most advanced in the worldâ€”de jure at leastâ€”, but remains in … the WAEMU experience, particularly in terms of whether coordination should take the form of harmonization through a top …

Persistent link: https://www.econbiz.de/10011142102

Zero Corporate Income Tax in Moldova; Tax Competition and its Implications for Eastern Europe

Piatkowski, Marcin; Jarmuzek, Mariusz - International Monetary Fund (IMF) - 2008

. Tax coordination, while difficult politically, could help stem further decline in corporate taxation, but any gains might … be modest and not certain to exceed the costs of tax coordination. Without tax coordination, however, it is unclear what …

Persistent link: https://www.econbiz.de/10005826255

Moving to Territoriality? Implications for the United States and the Rest of the World

Mullins, Peter J. - International Monetary Fund (IMF) - 2006

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would...

Persistent link: https://www.econbiz.de/10005826556

Revenue Mobilization in Sub-Saharan Africa; Challenges From Globalization

Mansour, Mario; Keen, Michael - International Monetary Fund (IMF) - 2009

This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...

Persistent link: https://www.econbiz.de/10008528664